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On August 29th, IRS issued Revenue Ruling 2013-17 to clarify some of the federal tax issues raised by the U.S. Supreme Court’s ruling in the Windsor case. In case you have not been keeping up with the news for the last couple of months, the Supreme Court ruled that Section 3 of DOMA (Defense of Marriage Act) was unconstitutional thus making same-sex marriages “legal” at the federal level. The Court’s decision left the definition of marriage up to the individual states.

It's fitting and all. School is in session or about to begin for many, so this week's Slott Report Mailbag provides the syllabus for IRAs 101, answering consumer questions on some of the IRA nuts-and-bolts you and your financial team must know to properly open, manage and distribute from an IRA.

The IRS has posted a draft of the Instructions for Forms 1099-R and 5498, which can be found here: http://www.irs.gov/pub/irs-dft/i1099r–dft.pdf...

Does the first two pages of every financial institution consists of IRA model Traditional IRA document Form 5305-A? The form...

The Japanese prime minister has come up with a new estate tax rate proposal that is far different than current United States estate tax law. Ed Slott and Company IRA Technical Consultant Jeffrey Levine looks at the Japanese proposal and how it compares to U.S. law (along with some helpful information on the United States' estate tax benefits) in the IRAtv video found at this link or embedded below.

My Thrift Savings Plan allows full withdrawals, partial withdrawals, or periodic withdrawals. I am allowed only 1 partial withdrawal. Can...

Timing Social Security
Benefits and IRA
Distributions
• Typical Building Blocks for a
Successful Plan
• The Power in Delaying Social
Security
• Spending Down IRA Money
to Delay Social Security Can
Lower Future Tax Bills
• Understanding the Tax
Advantages of Social Security
Benefits
• Using Advanced Social
Security Tactics to Maximize
Lifetime Income
• How to Supplement Income in
the Early Years
• Planning for Single Clients
• Advisor Action Plan
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The general rule for making IRA contributions after an individual dies is that you can’t. However, as is the case with many of the IRA rules, there is an exception. We explain below.

This week's Slott Report Mailbag looks at the once-per-year rollover rules, touches on how to name a properly titled inherited IRA and once again dissects the always-confusing Roth IRA 5-year rules. Click to read a Q&A with our IRA Technical Expert.

You can transfer the taxable portion of an IRA to a 401(k) and keep the cost basis in the IRA....